2025 Regular Session
Link to Bill History on Legacy Website (Click Here)Summary: To provide an exemption of taxes on income derived from tips
PDF: hb2139 intr.pdf
DOCX: HB2139 INTR.docx
WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
FISCAL NOTE
Introduced
House Bill 2139
By Delegates Holstein, Horst, Gearheart, Hall, Dittman, J. Cannon, Chiarelli, Hornby, and Linville
[Introduced February 12, 2025; referred
to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12o, relating to exempting cash tips from personal income tax.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12o. Cash tips exempt.
Cash tips received from any source shall be exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt cash tips from West Virginia personal income tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.